2021-2022 budget presentation
TRANSCRIPT
2021-2022Budget Presentation
August 17, 2021
Public Hearing
Financial Highlights
Unassigned General Fund Balance equals 27% of the Budget @ 8/31/20
Budget & CAFR Awards from ASBO (Over 25 Years) - CAFR Awards from GFOA (20 Years)
Financial Integrity Rating System of Texas (FIRST) – Superior Rating for year ended August 31, 2020
Clean Audit from Weaver
Transparency Stars – Traditional Finances , Debt Obligations, and Contracts & Procurement.
Education Resource Group ranked CISD as the 2nd highest rated district out of the 200 largest districts in the state, Based on Academic and Financial Performance.
5-Star Rating by the 2020 Texas Smart Schools- 1 of 2 ISD’s to receive a 5-Star rating all 12 years
Transparency and Financial Reporting Awards
2021-2022 Budget CalendarDecember 3, 2020 Preliminary budget meeting of the Finance Office to discuss budget development process.
January - February Projected enrollment figures developed and ready for use in budget preparation.
February 2, 2021 Board workshop to discuss legislative update, budget projections and goals.
February 2021 Preliminary budget meeting with Finance Office, Deputy Superintendent and Assistant Superintendents for Secondary, Middle Schools & Elementary Education to discuss budget meetings with department heads/principals and the overall budget process.
February 2021 Initial planning meeting with TASB to discuss salary/compensation plan for 2021-2022.
February 2021 Benefits design and rate planning with Employee Benefits Committee.
April 6, 2021 Board workshop to discuss budget. TASB presented compensation plan to board. Benefit plan design presented to Board.
April 20, 2021 Regular Board Meeting. Benefit plan approved.
April 21, 2021 PRINCIPALS/DIRECTORS MEETINGDistribute budget information to campus principals and directors. Discuss per pupil allocations, specific budget needs, and mechanics of budgeting.
2021-2022 Budget Calendar continuedFeb-May 2021 Staffing allocation meetings with Assistant Superintendents for Secondary, Middle Schools and Elementary Education.
Feb-May 2021 Legislative session monitored for changes that could impact funding.
April-May 2021 Finance Office to meet with individual support departments to discuss needs to upcoming school year and the budget development process.
May 4, 2021 Special Board Meeting. Compensation plan approved for 2021-2022.
May 7, 2021 Campus budgets due to Assistant Superintendents for Secondary, Middle Schools and Elementary Education.
May 14, 2021 Campus and department budgets due to the Finance Office.
May-June 2021 Review campus and department budgets. Develop payroll budgets.
June 2021 Revenue budgets developed based on estimated tax values. Expenditure estimates based on submitted requests including staffing changes and salary adjustments.
May – August 2021 Schedule appropriate board workshops as needed.
June 15, 2021 Regular Board Meeting (Preliminary Budget Presentation)
July 14, 2021 Meeting with District-Level Planning & Decision-Making Committee to discuss 2021-2022 Budget
2021-2022 Budget Calendar continuedJuly 25, 2021 District receives certified appraisal roll from Montgomery County Appraisal District.
July 27, 2021 Values reported to TEA for final approval of the districts Maximum Compressed Rate(MCR) tax rate. Revenue projections finalized based on proposed tax rate.
August 3, 2021 Public hearing on 2021-2022 Budget and Tax Rate.
August 7, 2021 “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND TAX RATE” published in the Conroe Courier & posted on the District Website. (must be at least 10 days prior to public meeting)
August 17, 2021 REGULAR BOARD MEETING: 1. Public hearing on 2021-22 Budget and Tax Rate.2. Adopt 2021-2022 Budget & 2021-2022 Tax Rate
2021-2022 Budget Objectives
• Meet the needs for the 2021-2022 school year. (Opening Hope Elementary, and The Jett Center)
• Provide a competitive compensation plan.
• Continue to meet the needs as outlined in HB3
Reading Academy and Teacher Incentive Allotment
• Provide continued support for maintaining a safe environment for students and staff
Fund Balance AnalysisGoal is to maintain an unassigned fund balance in the range of 20 to 25 percent of the budget
25%
High End Target
Current Unassigned Fund Balance 27% $ 153,677,343
Target 144,247,607
Available $ 9,429,737
2020-2021 Budget $ 576,990,426
* Increase in fund balance for fiscal year 2020-2021 is projected at $11M +
Attendance Data
Enrollment Average Daily Attendance
Year Total
Ended Actual Yearly ADA Total Yearly Percent Percent of
31-Aug Enrollment Change Amount Change (Decrease) Enrollment
2012 52,664 1,494 49,498 1,610 3.4% 93.99%
2013 53,934 1,270 50,465 967 2.0% 93.57%
2014 55,009 1,075 51,830 1,365 2.7% 94.22%
2015 56,363 1,354 53,165 1,335 2.6% 94.33%
2016 58,239 1,876 55,147 1,982 3.7% 94.69%
2017 59,764 1,525 56,653 1,506 2.7% 94.79%
2018 61,580 1,816 58,001 1,348 2.4% 94.19%
2019 62,837 1,257 59,356 1,355 2.3% 94.46%
2020 64,798 1,961 60,999 1,643 2.8% 94.14%
2021 64,565 (233) 61,007 8 0.01% 94.49%
2022 66,298 1,733 62,453 1,446 2.37% 94.20%
Ten Year Average 1,375 1,324 2.45% 94.30%
ESSER Funding
ESSER I ESSER II ESSER III
$6.5 M $28.8 M $64.7 M
State used ESSER I to fund Hold Harmless in 2019-2020.
State will use a portion of ESSER II to fund Hold
Harmless for 2020-2021.
Required to spend 20% on learning loss.
No New Money Amount of new money will depend on Hold Harmless
calculation.
Planning to reserve $12.5 M for possible attendance loss
in 2021-2022.
Certified Property ValuesTax Year Certified Value Change in Certified Value
$ %
2021 $ 43,115,433,624 $ 2,994,783,377 7.46%
2020 $ 40,120,650,247 $ 2,025,755,895 5.32%
2019 $ 38,094,894,352 $ 2,357,351,036 6.60%
2018 $ 35,737,543,316 $ 1,937,650,491 5.73%
2017 $ 33,799,892,825 $ 1,376,594,502 4.25%
2016 $ 32,423,298,323 $ 2,582,889,266 8.66%
2015 $ 29,840,409,057 $ 2,911,859,001 10.81%
2014 $ 26,928,550,056 $ 3,019,678,901 12.63%
2013 $ 23,908,871,155 $ 1,831,798,239 8.30%
2012 $ 22,077,072,916 $ 1,086,730,457 5.18%
Tax Rate History
$1.2800
$1.2300 $1.2125$1.1760
$1.12
$1.14
$1.16
$1.18
$1.20
$1.22
$1.24
$1.26
$1.28
$1.30
2018-2019 2019-2020 2020-2021 2021-2022
2021-2022 Houston Area Tax Rates (proposed) $
1.4
81
00
$1
.47
83
0
$1
.46
03
0
$1
.45
81
0
$1
.40
51
0
$1
.37
94
0
$1
.36
86
0
$1
.36
86
0
$1
.35
17
0
$1
.34
96
0
$1
.34
23
0
$1
.33
89
0
$1
.33
56
0
$1
.31
38
0
$1
.30
43
0
$1
.30
01
0
$1
.26
69
0
$1
.26
00
0
$1
.25
69
0
$1
.25
02
0
$1
.25
00
0
$1
.21
72
0
$1
.20
48
0
$1
.17
60
0
$1
.17
20
0
$1
.12
84
0
$0.80
$0.90
$1.00
$1.10
$1.20
$1.30
$1.40
$1.50
$1.60
21-22 Rate Not
Avail
21-22 Rate Not
Avail
2021-2022 Funding Estimate
Local Revenue Limited 2.5% AV growth $ 11.38 M
State Funding Decrease Robbin Hood -HB3 (11.38)
State Funding Increase(Fast Growth, Special Programs) 2.77
Interest Revenue Decrease (1.60)
TRS In-Kind 2.50
Total Estimated Funding Increase $ 3.67 M
TASB Salary Study
Texas Association of School Boards (TASB)
Conducts a comprehensive survey of salaries, stipends, and pay practices for Texas public school districts.
Participation ensures the district has access to the most recent market data available to pay competitive salaries and hire the best employees.
Allows the district to evaluate our compensation plan as compared to districts in our area that are hiring from the same applicant pool.
Approved 2021-2022 General Pay Increase
Pay GroupGeneral Pay
IncreaseAdjustments
Estimated Total Increase
Teachers, Librarians, Nurses , and Counselors, 3.0% $6,984,662 $333,060 $7,317,722
Administrative Education 3.0% 1,970,743 65,212 $2,035,955
Administrative Business 3.0% 269,456 13,438 $282,894
Administrative Support 3.0% 440,060 39,678 $479,738
Instructional Support 3.0% 398,153 33,657 $431,810
Auxiliary 3.0% (5% Bus Drivers) 1,566,592 274,194 $1,840,786
Police 3.0% 139,806 811 $140,617
$11,769,472 $760,050 $12,529,522
Approved 2021-2022
Teacher Hiring Schedule
Conroe ISD
2021‐22 New Hire Guide for
Teachers, Librarians, and Nurses (RN)
Model 1: $58,500 starting, 3.0% GPI
2020-2021 Years of Exp
2020-2021 New Hire Salary
+3.0%
General Pay Increase
+ Add'l Adj =2021-2022
Years of Exp
2021-2022 Approved New
Hire Salary
0 $58,500
0 $57,000 + $1,800 + = 1 $58,800
1 $57,300 + $1,800 + = 2 $59,100
2 $57,650 + $1,800 + = 3 $59,450
3 $57,950 + $1,800 + = 4 $59,750
4 $58,250 + $1,800 + = 5 $60,050
5 $59,050 + $1,800 + = 6 $60,850
6 $59,300 + $1,800 + $50 = 7 $61,150
7 $59,590 + $1,800 + $60 = 8 $61,450
8 $59,870 + $1,800 + $80 = 9 $61,750
9 $60,145 + $1,800 + $105 = 10 $62,050
10 $60,670 + $1,800 + = 11 $62,470
11 $60,970 + $1,800 + $100 = 12 $62,870
12 $61,270 + $1,800 + $200 = 13 $63,270
13 $61,570 + $1,800 + $300 = 14 $63,670
14 $61,870 + $1,800 + $400 = 15 $64,070
15 $62,470 + $1,800 + $200 = 16 $64,470
16 $62,770 + $1,800 + $300 = 17 $64,870
17 $63,270 + $1,800 + $200 = 18 $65,270
18 $63,770 + $1,800 + $100 = 19 $65,670
19 $64,270 + $1,800 + = 20 $66,070
20 $64,770 + $1,800 + = 21 $66,570
21 $65,270 + $1,800 + = 22 $67,070
22 $65,770 + $1,800 + = 23 $67,570
23 $66,270 + $1,800 + = 24 $68,070
24 $66,870 + $1,800 + = 25+ $68,670
25+ $67,370
Campus Staffing Formulas
Elementary &
Intermediate
Position Number of Staff Members EnrollmentPrincipal 1 NA
Assistant Principal 1 Up to 849
2 850 to 1,199
3 1,200 or Above
Counselor (Elementary) 1 NA
Counselor (Intermediate) 1 Up to 749
2 750 or Above
Librarian 1 NA
Nurse 1 NA
Nurse’s Aide 1 Up to 1,199
2 1,200 or Above
Principal’s Secretary 1 NA
Attendance Clerk 1 NA
Clerical/Instructional Aides 3 Up to 649
4 650 to 799
5 800 to 999
6 1,000 or Above
Bilingual Instructional Aides 1 Up to 199
2 200 to 349
3 350 or Above
Pre-K Instructional Aides 1 Up to 39 Pre-K
2 40 or Above Pre-K
Art (Elementary) 1 Up to 849
2 850 or Above
Art (Intermediate) 2 Up to 1,199
3 1,200 or Above
Physical Education 1 Up to 749
2 750 to 1,049
3 (Intermediate only) 1,050 or Above
Music 1 NA
Band (Intermediate) 1 Up to 199
2 200 to 299
3 300 to 599
4 600 or Above
Orchestra (Intermediate) 1 NA
Orchestra Aide 1 150 or Above
Fine Arts (Intermediate) 1 1,050 to 1,249
2 1,250 or Above
Special Education and Compensatory Education teachers and
aides are not included in the allocations
Grades Staffing Ratio
Pre K & K 22:1
1-4 23:1
5-6 26:1
Campus Staffing
Formulas
Junior High• The initial allocation is based on a student/teacher ratio of 22:1
• Bonus units may be given to provide for unusual scheduling
problems
• Special Education and Compensatory Education teachers and
aides are not included in the allocations
Position
Principal
Assistant Principals
Counselors
Band Director
Assistant Band Director
Choir Director
Orchestra
Librarian
Dyslexia Teacher/504
Nurse
Nurses Aide
Clerical Aides
Principal’s Secretary
A/P Secretary
Counselor’s Secretary
Attendance Clerk
Receptionist
ISS Aide
Technology Tech
Add’l Aides(including Library Aide)
Student Success Manager
Number of Staff
Members
1
2
3
2
3
1
1
1
1
1
.5
1
1
1
1
1
1
1
1
1
2
4
5
6
7
1
Enrollment
N/A
Up to 1,199
1,200 or Above
Up to 1,199
1,200 or Above
N/A
150 or Above
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Up to 899
900 to 1,099
1,100 to 1,499
1,500 to 1,999
2,000 and above
N/A
Campus Staffing
Formulas
High School
Position
Principal
Associate Principals
Assistant Principals
Counselors
Band Director
Assistant Band Director
Choir Director
Athletic Director
Athletic Trainers
Orchestra
Librarian
Library Aide
Dyslexia/504
Nurse
Nurses Aide
Clerical Aides
Principal’s Secretary
Assoc & A/P Secretary
Counselor’s Secretary
Athletic Secretary
Attendance Clerk
Budget Clerk
Activity Fund Secretary
Receptionist
Registrar
Textbook
ISS Aide
Technology Tech
Add’l Aides
Number of Staff Members
1
2
2
3
4
5
6
7
5
6
7
8
9
10
1
1
1
1
2
1
1
2
1
.5
1
1
1
3
1
1
1
1
1
1
1
1
1
1
3
4
5
6
7
8
9
10
Enrollment
N/A
N/A
Up to 999
1,000 to 1,499
1,500 to 1,999
2,000 to 2,499
2,500 to 2,999
3,000 to 3,499
Up to 999
1,000 to 1,499
1,500 to 1,999
2,000 to 2,499
2,500 to 2,999
3,000 to 3,499
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,000 or Above
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Up to 1,199
1,200 to 1,399
1,400 to 1,599
1,600 to 1,799
1,800 to 1,999
2,000 to 2,199
2,200 to 2,499
2,500 or Above
• The initial allocation is based on a student/teacher ratio of 22:1
• Bonus units may be given to provide for unusual scheduling problems
• Special Education and Compensatory Education teachers and aides
are not included in the allocations
2021-2022 Personnel AdditionsCAMPUS POSITIONS Elementary Intermediate Junior High High School Grand Total Total CostTeachers (19.00) (11.50) 9.00 38.00 16.50 $ 1,077,500 Contingency Teaching Positions 3.00 0.00 0.00 0.00 3.00 195,000 Other Professionals 5.00 0.00 0.00 1.00 6.00 415,000 Para-Professionals 5.00 0.00 1.00 1.00 7.00 146,000 Administrators 1.00 0.00 1.00 1.00 3.00 270,000 Total (5.00) (11.50) 11.00 41.00 35.50 $ 2,103,500
SUPPORT POSITIONS Operations Administration Grand Total Total CostProfessional 0.00 5.00 5.00 $ 350,000 Para-Professional 0.00 1.50 1.50 52,500 Auxiliary 36.00 0.00 36.00 1,089,500 Total 36.00 6.50 42.50 $ 1,492,000
Total New Positions 78.00 Total Payroll Additions $ 3,595,500
Projected Expenditure Budget Increase2021-2022
General Pay Increase $ 12.53 M
Additional Personnel for Hope & other programs 3.60
Retention Stipend 10.00
Other Expenses (Utilities, Insurance, Supplies) 0.50
Capital Maintenance Fund - via Fund balance (10.00)
TRS In-Kind 2.50 Total Expenditure Increase $ 19.13 M
2021-2022 Retention Stipends
• Retention Stipends are great tools to help manage long term budget
• Provides compensation to retain employees, boost job satisfaction and productivity
• Budget friendly, one-time money and not a perpetual expenditure and can be adjusted based on available funding.
• Recommending 2 separate Retention Stipends totaling $10M
• October 1st
• February 15th (Depending on ADA and budget availability)
2021-2022 Approved
Budget
Beginning Revenue $ 582.45 M
Estimated Revenue Change
Local Revenue Limited 2.5% AV growth $ 11.38
State Funding Decrease Robin Hood -HB3 (11.38)
State Funding Increase (Fast Growth Allotment, Special Programs) 2.77
TRS In-Kind 2.50
Interest & Building Rental Revenue Decrease (1.60)Total Revenue Increase 3.67
Estimated Total Revenue $ 586.12 M
Beginning Expenditures $ 576.99 MEstimated Expenditure Increase
Salary Increase $ 12.53 Additional Personnel for Hope and other programs 3.60 Retention Stipend 10.00 Other Expenses (Utilities, Insurance, Supplies) 0.50 Capital Maintenance Fund - via Fund balance (10.00)TRS In-Kind 2.50
Total Estimated Expenditure Increase 19.13
Estimated Total Expenditures $ 596.12 M
Covid Relief Funding from 2020-2021 10.00
Balanced $ - M
Payroll,$534.62 M
89.7%
Contracted Services$27.98 M
4.7%
Supplies & Materials$25.09 M
4.2%
Equipment & Other $8.43 M
1.4%
2021-2022Approved Budget
$596,120,000
2021-2022 Approved Budget Summary
Approved
2021-2022 Budget
Notice of Public
Meeting